预算会计制度的改革，对规范预算会计行为，提高会计水平，将起到积极的作用，对整个财政经济工作也将产生深远影响。由于新预算会计制度的会计科目、记帐方法、核算内容等变化较大，在执行过程中不免会遇到新的问题，概括来讲，主要有以下几个问题：一、乡镇自筹和统筹资金的? The reform of the budget accounting system will play a positive role in regulating the budget accounting behavior and raising the level of accounting, and will also have a profound impact on the entire financial and economic work. Due to the large changes in the accounting subjects, accounting methods and accounting contents of the new budget accounting system, new problems will inevitably be encountered in the implementation process. In summary, the following problems mainly arise: 1. Self-financing and co-ordination of townships and townships Funding?